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Rent

Lease Agreement: Learn How to Register with the IRS

27 五月 2022
话题
Dicas Mercado Imobiliário Autoridade Tributária e Aduaneira Destaque Notícia Homepage Casas para arrendar
Landlords are required to register any lease agreement with the Tax and Customs Authority (AT). Follow the step-by-step process to successfully register your lease agreement.
Lease Agreement: Learn How to Register with the IRS
The Model 2 declaration is aimed at certifying the payment of Stamp Duty (IS) and, according to article 60 of the IS Code, this communication must be made by the end of the month following the beginning of the lease. 

The procedure is free of charge and must be done by electronic transmission of data through the Finance Portal.

There are only two exceptions to the rule: 
  • Landlords who, in the previous year, have not received property income worth more than twice the value of the Social Support Index (877.62 euros in 2020). 
  • Those who are 65 years of age or older on the last day of the year to which the income relates. In these cases, landlords can deliver the Model 2 declaration at the tax office in the area where the property is located.

It should also be noted that this tax is due for each lease, sublease, alteration or termination contract, as well as the promissory contract with delivery of the leased property.

Registering the lease contract

1st step
Go to the Finance Portal and click on Tax Services/Citizens/Delivery/Lease. You can also access directly to the e-renting area, option highlighted on the homepage;

2nd step
Proceed to authentication with the NIF and password to enter the field related to the lease;

3rd step
Choose the option "Communicate start of contract";

Step 4
Fill in all the contract's data:
  • Characterize the contract, indicating a personal reference (for example, Alfama house), the type of contract (lease, sublease or lease promise with delivery of leased property), the purpose (permanent housing, non-permanent housing and non-housing) and also the start and end date of the lease contract;
  •  Select the property of which you are the owner and to which the lease contract refers (the Portal das Finanças automatically shows the properties you own)
  • Indicate the Landlords. The identification of the NIF of the landlord or landlords appears automatically on the screen. You must only indicate the NIF of your spouse if you are married under the community of goods regime;
  • Indicate the Tenants. In this field you must put the country of origin and NIF of the tenant or tenants and select the withholding tax;
  • Fill in the amount and frequency of the rent (usually monthly), as well as the amount of expenses if any (for example, if it was contracted that the tenant is responsible for paying the condominium);
  • Authorize a third person to fulfill the obligations under the lease agreement. This is optional and you only need to fill in the NIF of the authorized third party.

Step 5
Click on "Save Draft" and confirm all the data;

Step 6
After making sure that all the information is correct, submit the contract.

Step 7
Next, the Portal das Finanças shows the payment guide for the Stamp Tax, which can be paid until the end of the month following the beginning of the lease and corresponds to 10% of the total value of the rent. 

If there are more landlords, the remaining ones will be notified to make the payment within 30 days.
话题
Dicas Mercado Imobiliário Autoridade Tributária e Aduaneira Destaque Notícia Homepage Casas para arrendar
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